Legal Opinion
Vasquez v. Commissioner
Court of Appeals for the Ninth Circuit
Decided June 24, 2008No. 07-70298PublishedCited by 2 opinions
1Opinion of the Court
*382MEMORANDUM **
Gilbert Vasquez appeals the decision of the Tax Court denying his motion for litigation costs under I.R.C. § 7430.1 Because the parties are familiar with the facts, we do not recount them here, except as necessary to explain our decision. This court has jurisdiction to hear appeals from the Tax Court under I.R.C. § 7482(a)(1). This court reviews the Tax Court’s decision to grant or deny litigation costs under I.R.C § 7430 for abuse of discretion. Liti v. Comm’r, 289 F.3d 1103, 1104 (9th Cir. 2002). Under that standard, we “ ‘reverse only if we have a definite and firm conviction…
2Cases cited5 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- Clair S. Huffman v. Commissioner Of Internal RevenueCourt of Appeals for the Ninth Circuit · 1992
- Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Bulman v. CristCourt of Appeals for the Ninth Circuit · 1991
- Seini Liti Kolotolu Liti v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2002
3Cited by2 opinions
- Knudsen v. CommissionerCourt of Appeals for the Ninth Circuit · 2015
- Friends of the Benedictines in the Holy Land, Inc. v. CommissionerUnited States Tax Court · 2018